German Social Security Rates for 2015
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The expected 2015 social security rates for Germany are set out below. These are subject to confirmation by the Federal Cabinet and Council in October 2014.
New rates for 2015
|
Area of social security |
Contribution threshold 2015* |
|
Pension and unemployment insurance |
(West Germany) 72.600 EUR p.a. / 6.050 EUR p.m. (East Germany) 62.400 EUR p.a. / 5.200 EUR p.m. |
|
Health and long-term care insurance |
(Nationwide) 49.500 EUR p.a. / 4.125 EUR p.m. |
|
General annual remuneration threshold ** |
(Nationwide) 54.900 EUR p.a. / 4.575 EUR p.m |
|
Special annual remuneration threshold *** |
(Nationwide) 49.500 EUR p.a. / 4.125,00 EUR p.m |
|
Reference threshold **** |
(West Germany) 34.020 EUR p.a. / 2.835 EUR p.m. (East Germany) 28.980 EUR p.a. / 2.415 EUR p.m. |
* All rates are subject to approval by the Federal Cabinet and the Federal Council in October 2014
** (§ 6 Abs. 6 SGB V) - entitlement to private health insurance
*** (§ 6 Abs. 7 SGB V) - entitlement to private health insurance, if the employee was privately insured as an employee for the purposes of social security on 31st December 2002
**** (§ 18 SGB IV) - for certain groups of self-employed persons
Resources
http://www.haufe.de/sozialwesen/versicherungen-beitraege/voraussichtliche-werte-der-sozialversicherung-2015-liegen-vor_240_272268.html
For further information or to discuss any of the issues raised, please contact Stefanie Andrelang on +49 (0) 89 2422300 at Keller Menz – http://www.keller-menz.eu/
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